<SEC-DOCUMENT>0001213900-24-022721.txt : 20240315
<SEC-HEADER>0001213900-24-022721.hdr.sgml : 20240315
<ACCEPTANCE-DATETIME>20240314184157
ACCESSION NUMBER:		0001213900-24-022721
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		21
CONFORMED PERIOD OF REPORT:	20231231
FILED AS OF DATE:		20240315
DATE AS OF CHANGE:		20240314

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABVC BIOPHARMA, INC.
		CENTRAL INDEX KEY:			0001173313
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				260014658
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40700
		FILM NUMBER:		24751778

	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>10-K/A
<SEQUENCE>1
<FILENAME>ea0201816-10ka1_abvcbio.htm
<DESCRIPTION>AMENDMENT NO. 1 TO FORM 10-K
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<html xmlns:abvc="http://metuboutique.com/20231231" 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/2023" 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/2023" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:us-gaap="http://fasb.org/us-gaap/2023" 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: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0in; margin-bottom: 0in; 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: center">&#160;</p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</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">FORM <ix:nonNumeric contextRef="c0" name="dei:DocumentType" id="ixv-1706">10-K/A</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Amendment No.1</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"><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:DocumentAnnualReport" id="ixv-1707">&#9746;</ix:nonNumeric>&#160;ANNUAL REPORT UNDER SECTION 13 OR
15(D) OF THE SECURITIES EXCHANGE ACT OF 1934</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">For the fiscal year ended: <ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate" id="ixv-1708"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-en" name="dei:CurrentFiscalYearEndDate" id="ixv-1709">December 31</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus" id="ixv-1710">2023</ix:nonNumeric></ix:nonNumeric></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">OR</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"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentTransitionReport" id="ixv-1711">&#9744;</ix:nonNumeric>&#160;TRANSITION REPORT PURSUANT TO SECTION
13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934</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">For the transition period from&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
to&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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: center">Commission file number: <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber" id="ixv-1712">001-40700</ix:nonNumeric></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"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName" id="ixv-54"><span style="text-decoration:underline">ABVC BioPharma, Inc.</span></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Company in its charter)</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: 49%; border-bottom: black 1.5pt solid; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode" id="ixv-64"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nevada</span></ix:nonNumeric></td> <td style="width: 2%">&#160;</td> <td style="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityTaxIdentificationNumber" id="ixv-68"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26-0014658</span></ix:nonNumeric></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of <br/>
incorporation or organization)</span></td> <td>&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer <br/>
Identification)</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"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine1" id="ixv-82"><span style="text-decoration:underline">44370 Old Warm Springs Blvd.</span></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-decoration:underline"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown" id="ixv-1713">Fremont</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressCountry" id="ixv-1714">CA</ix:nonNumeric> <ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode" id="ixv-1715">94538</ix:nonNumeric></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive offices, including
zip code)</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">Registrant&#8217;s Telephone number, including
area code: <ix:nonNumeric contextRef="c0" name="dei:CityAreaCode" id="ixv-1716">(510)</ix:nonNumeric><ix:nonNumeric contextRef="c0" name="dei:LocalPhoneNumber" id="ixv-1717">-668-0881</ix:nonNumeric></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">Securities registered pursuant to Section 12(b)
of the Act: &#160;</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; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title of each class</span></td> <td style="width: 2%; text-align: center">&#160;</td> <td style="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading Symbol</span></td> <td style="width: 2%; text-align: center">&#160;</td> <td style="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name of each exchange on which registered</span></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle" id="ixv-112"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, par value $0.001 per share</span></ix:nonNumeric></td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:TradingSymbol" id="ixv-116"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></ix:nonNumeric></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">The <ix:nonNumeric contextRef="c0" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName" id="ixv-1718">Nasdaq</ix:nonNumeric> Stock Market LLC</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">Securities registered pursuant to Section 12(g)
of the Act: &#160;None</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">Indicate by check mark if the registrant is a
well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes&#160;&#9744; <ix:nonNumeric contextRef="c0" name="dei:EntityWellKnownSeasonedIssuer" id="ixv-1719">No</ix:nonNumeric> &#9746;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark if the registrant is not
required to file reports pursuant to Section 13 or 15(d) of the Exchange Act. Yes&#160;&#9744;&#160;<ix:nonNumeric contextRef="c0" name="dei:EntityVoluntaryFilers" id="ixv-1720">No</ix:nonNumeric> &#9746;</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">Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act during the preceding 12 months (or
such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for at
least the part 90 days. <ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus" id="ixv-1721">Yes</ix:nonNumeric>&#160;&#9746; No &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</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
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (section 232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). <ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent" id="ixv-1722">Yes</ix:nonNumeric>&#160;&#9746;
No &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</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; 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="width: 5%">&#160;</td> <td style="width: 25%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</span></td> <td style="width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</span></td> <td style="width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td> <td style="text-align: justify"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory" id="ixv-162"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</span></ix:nonNumeric></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></td> <td style="text-align: justify"><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" id="ixv-169"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></ix:nonNumeric></td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td> <td style="text-align: justify">&#160;</td> <td>&#160;</td> <td style="text-align: justify"><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" id="ixv-178"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></ix:nonNumeric></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">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 13(a) of the Exchange Act. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</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
has filed a report on and attestation to its management&#8217;s assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report. <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:IcfrAuditorAttestationFlag" id="ixv-1723">&#9744;</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">If securities are registered pursuant to Section
12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements. <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentFinStmtErrorCorrectionFlag" id="ixv-1724">&#9744;</ix:nonNumeric>&#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">Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant&#8217;s
executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). &#9744;&#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">Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; No <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany" id="ixv-1725">&#9746;</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">The aggregate market value of the common stock
held by non-affiliates of the registrant, based on the closing price of registrant&#8217;s common stock as quoted on the Nasdaq Stock
Market as of June 30, 2023 was $<ix:nonFraction contextRef="c1" decimals="-5" name="dei:EntityPublicFloat" scale="6" unitRef="usd" id="ixv-1726">5.2</ix:nonFraction>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 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 March 12, 2024, the registrant had <ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares" id="ixv-1727">10,560,421</ix:nonFraction>
shares of common stock outstanding and 0 shares of convertible preferred stock outstanding.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; 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">DOCUMENTS INCORPORATED 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"><ix:nonNumeric contextRef="c0" escape="true" name="dei:DocumentsIncorporatedByReferenceTextBlock" id="ixv-1728">None</ix:nonNumeric>.</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 style="border-bottom: Black 1.5pt solid; text-align: center; width: 32%"><span style="font-family: Times New Roman, Times, Serif"><b>Auditor Name:</b>&#160;</span></td> <td style="padding-bottom: 1.5pt; text-align: center; width: 2%">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: center; width: 32%"><span style="font-family: Times New Roman, Times, Serif"><b>Auditor Location:</b>&#160;</span></td> <td style="padding-bottom: 1.5pt; text-align: center; width: 2%">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: center; width: 32%"><span style="font-family: Times New Roman, Times, Serif"><b>Auditor Firm ID:</b>&#160;</span></td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:AuditorName" id="ixv-234"><span style="font-family: Times New Roman, Times, Serif"><b>WWC, P.C.</b></span></ix:nonNumeric></td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:AuditorLocation" id="ixv-239"><span style="font-family: Times New Roman, Times, Serif"><b>San Mateo, California</b></span></ix:nonNumeric></td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId" id="ixv-244"><span style="font-family: Times New Roman, Times, Serif"><b>1171</b></span></ix:nonNumeric></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: Rule-Page --><div style="margin-top: 0in; margin-bottom: 0in; 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">&#160;</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="text-align: center; margin-top: 0pt; margin-bottom: 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: center">&#160;</p><div>

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

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_AmendmentDescription-c0_cont_1" name="dei:AmendmentDescription" id="ixv-272"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ABVC BioPharma, Inc. (the &#8220;Company&#8221;) is
filing this Amendment No. 1 to Annual Report on Form 10-K (the &#8220;Amended 10-K&#8221;) to amend its Annual Report on Form 10-K for
the fiscal year ended December 31, 2023, filed with the Securities and Exchange Commission (&#8220;SEC&#8221;) on March 13, 2024 (the
&#8220;Original 10-K&#8221;). The sole purpose of this Amended 10-K is to file Exhibit 19.1 and Exhibit 97.&#160;Accordingly, t<span>his
Amended 10-K consists solely of the cover page, this explanatory note, the exhibit index and the exhibits filed herewith.</span></p></ix:nonNumeric><div>

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

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

</div><ix:continuation id="_AmendmentDescription-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has made no attempt in this Amended
10-K to modify or update the disclosures presented in the Original 10-K other than as noted in the previous paragraph. Except as noted
above, this Amended 10-K does not reflect events occurring after the filing of the Original 10-K. Accordingly, this Amended 10-K should
be read in conjunction with the Original 10-K, and the Company&#8217;s other filings with the SEC subsequent to the filing of the Original
10-K, including any amendments thereto.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 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: 2 --><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">&#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: 0pt 0; text-align: center"><b>PART IV</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">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES</b></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">(a)(1)&#160;List of Financial statements included
in Part II hereof</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: 90%; padding-left: 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Report of Independent Registered Public Accounting Firm (PCAOB&#160; ID 1171)</span></td>
    <td style="width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance Sheets as of December 31, 2023</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statements of Operations for the years ended December 31, 2023 and 2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statements of Stockholders&#8217; Equity (Deficit) for the years ended December 31, 2023 and 2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 9pt; text-align: justify; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statements of Cash Flows for the years ended December 31, 2023 and 2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 9pt; text-indent: -9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to the Financial Statements</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7</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">Financial Statements are not included in this Exhibits Only 10-K/A</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 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)(2) List of Financial Statement schedules included
in Part IV hereof: None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 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)(3) Exhibits&#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">The following exhibits are included herewith:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 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><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</b></span><span style="font-size: 10pt">&#160;<span style="font-family: Times New Roman, Times, Serif"><b>&#160;No.</b></span></span></td>
    <td style="width: 1%">&#160;</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>&#160;</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/1173313/000101489716000457/exhibit101.htm">Share Exchange Agreement, dated February 8, 2016 (1)</a></span></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>&#160;</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/1173313/000113789202000063/fex301ai.txt">Articles of Incorporation of the Company (2)</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">3.2</span></td>
    <td>&#160;</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/1173313/000113789202000063/fex302bl.txt">Bylaws of the Company, as amended (35)</a></span></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>&#160;</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/1173313/000161577416004635/s102891_4-1.htm">Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4)</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">3.4</span></td>
    <td>&#160;</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/1173313/000161577416007154/s104086_ex3-4.htm">Certificate of Amendment to Articles of Incorporation filed on December 21, 2016 (5)</a></span></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>&#160;</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/1173313/000121390020008785/ea120454ex3-1_americanbri.htm">Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6)</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">3.6</span></td>
    <td>&#160;</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/1173313/000121390021025389/f10q0321ex3-6_abvcbio.htm">Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (3)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.7</span></td>
    <td>&#160;</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/1173313/000161577416004635/s102891_4-1.htm">Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4)</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">3.8</span></td>
    <td>&#160;</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/1173313/000161577416007154/s104086_ex3-4.htm">Certificate of Amendment to Articles of Incorporation filed on December 30, 2015 (5)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.9</span></td>
    <td>&#160;</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/1173313/000121390020008785/ea120454ex3-1_americanbri.htm">Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6)</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">3.10</span></td>
    <td>&#160;</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/1173313/000121390021025389/f10q0321ex3-6_abvcbio.htm">Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (3)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.11</span></td>
    <td>&#160;</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/1173313/000121390023059044/ea182176ex3-1_abvcbio.htm">Certificate of Amendment to Articles of Incorporation filed on July 24, 2023 (36)</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">4.1</span></td>
    <td>&#160;</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/1173313/000121390020010040/ea121013ex4-1_american.htm">Form of Warrant (7)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</span></td>
    <td>&#160;</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/1173313/000121390021015729/f10k2020ex4-2_americanbriv.htm">Description of Securities registered under Section 12 of the Exchange Act (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">4.3</span></td>
    <td>&#160;</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/1173313/000121390023014358/ea174178ex4-1_abvcbio.htm">Form of Placement Agent Warrant for Lind Offering (30)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td>&#160;</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/1173313/000101489716000457/exhibit102.htm">Collaboration Agreement dated December 29, 2015 (8)</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">10.2</span></td>
    <td>&#160;</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/1173313/000161577416005823/s103448_ex99-1.htm">Collaborative Agreement and Milestone Payment Agreement dated June 9, 2016 (9)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</span></td>
    <td>&#160;</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/1173313/000121390017001707/f8k0217ex99i_americanbri.htm">Addendum to the Collaboration Agreement dated January 12, 2017 (11)</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">10.4</span></td>
    <td>&#160;</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/1173313/000121390017007869/f8k072417ex10i_americanbri.htm">Collaboration Agreement with BioFirst dated July 24, 2017 (12)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</span></td>
    <td>&#160;</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/1173313/000121390017005978/f8k052617ex99i_american.htm">Co-Development Agreement with Rgene dated May 26, 2017 (13)</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">10.6</span></td>
    <td>&#160;</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/1173313/000121390023051347/ea180822ex10-1_abvcbiopharm.htm">Employment Agreement with Uttam Patil (31)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7</span></td>
    <td>&#160;</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/1173313/000121390019001553/f8k012119ex10-2_americanbri.htm">Promissory Note entered by American BriVision (Holding) Corporation (17)</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">10.8</span></td>
    <td>&#160;</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/1173313/000121390019001553/f8k012119ex10-3_americanbri.htm">Form of Commercial Security Agreement (18)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.9</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex10-1_american.htm">Form of Exchange Agreement entered into by and between the Company and non-US person (19)</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">10.10</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-1_americanbri.htm" style="-sec-extract: exhibit">Form of Exchange Agreement entered into by and between the Company and US person (20)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.11</span></td>
    <td>&#160;</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/1173313/000121390020012685/f10k2019ex10-15_americanbriv.htm">Form of Securities Purchase Agreement entered into by and between the Company and U.S. investors (21)</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">10.12</span></td>
    <td>&#160;</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/1173313/000121390020012685/f10k2019ex10-16_americanbriv.htm">Form of Securities Purchase Agreement entered into by and between the Company and non-U.S. investors (22)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.13</span></td>
    <td>&#160;</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/1173313/000121390021015729/f10k2020ex10-17_americanbriv.htm">Amended and Restated American BriVision (Holding) Corporation 2016 Equity Incentive (28)</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">10.14</span></td>
    <td>&#160;</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/1173313/000121390021052090/ea148616ex10-1_abvcbiopharma.htm">Joint Venture Agreement between the Company, Lucidaim Co., Ltd. And BioLite Japan K.K.(26)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.15</span></td>
    <td>&#160;</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/1173313/000121390022025731/ea159780ex1-1_abvcbio.htm">Form of Securities Purchase Agreement entered into by and between the Company and certain investors dated May 11, 2022 (25)</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">10.16</span></td>
    <td>&#160;</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/1173313/000121390022033890/ea161846ex10-1_abvcbio.htm">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) (10)</a></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: 3; Options: NewSection; Value: 1 --><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: 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"></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: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.17</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 89%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-2_abvcbio.htm">Promissory Note dated June 16, 2022 issued by Rgene Corporation to the Company (29)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.18</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-1_abvcbio.htm">Securities Purchase Agreement(30)</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">10.19</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-2_abvcbio.htm">Form of Note(30)</a></span></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>&#160;</td>
    <td style="vertical-align: top; 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(30)</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">10.21</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; 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(30)</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="vertical-align: top; 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(30)</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="vertical-align: top; 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(30)</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="vertical-align: top; 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(30)</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="vertical-align: top; text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-8_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark Security Agreement with BioFirst Corporation(30)</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="vertical-align: top; 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(30)</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="vertical-align: top; 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(30)</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="vertical-align: top; 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(30)</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/1173313/000121390023088524/ea188623ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of 2<sup>nd</sup> Lind Note (32)</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/1173313/000121390023088524/ea188623ex10-3_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of 2<sup>nd</sup> Lind Warrant (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">10.31</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities Purchase Agreement dated November 17, 2023 (32)</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/1173313/000121390023088524/ea188623ex10-4_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">First Amendment To Security Agreement (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">10.33</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-5_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">First Amendment To Guarantor Security Agreement (32)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.34</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-6_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">First Amendment to Guaranty (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">10.35</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities Purchase Agreement dated January 17, 2024 (33)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.36</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024012141/ea192587ex10-41_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of 3<sup>rd</sup> Placement Agent Warrant (34)</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">10.37</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-4_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Amendment To Security Agreement (33) </span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.38</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-5_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Amendment To Guarantor Security Agreement (33)</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">10.39</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-6_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Amendment to Guaranty (33)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.40</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of 3<sup>rd</sup> Lind Note (33) </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">10.41</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024004172/ea191664ex10-3_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of 3<sup>rd</sup> Lind Warrant (33)</span></a></td></tr>

<tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.42</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024004199/ea191466ex10-2_abvcbio.htm">Amendment No. 1 to 2<sup>nd</sup> Lind Note (37)</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">10.43</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024018524/ea0200878ex10-2_abvcbio.htm">Amendment No. 2 to 2<sup>nd</sup> Lind Note (38)</a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.44</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390024018526/ea0200876ex10-2_abvcbio.htm">Amendment No. 1 to 3<sup>rd</sup> Lind Note (39)</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">14.1</span></td>
    <td>&#160;</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>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.1</span></td>
    <td>&#160;</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/1173313/000121390022065540/ea167111ex16-1_abvcbio.htm">Letter from KCCW Accountancy Corp. to the U.S. Securities and Exchange Commission (24)</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">19.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea020181601ex19-1_abvcbio.htm">Insider Trading Policy +</a></span></td></tr>

<tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390024022235/ea0201142ex21-1_abvcbiophar.htm">List of subsidiaries (40)</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">31.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea020181601ex31-1_abvcbio.htm">Certification
    of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002+</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea020181601ex31-2_abvcbio.htm">Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002+</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">32.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea020181601ex32-1_abvcbio.htm">Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002+</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea020181601ex32-2_abvcbio.htm">Certification of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002+</a></span></td></tr>

<tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top">97</td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="ea020181601ex97_abvcbio.htm">Policy For Recovery of Erroneously Awarded Incentive Compensation +</a></td></tr>
<tr style="vertical-align: top; ">
    <td style="width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 89%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document
    (40).</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.SCH</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.(40)</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase
    Document.(40)</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.DEF</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase
    Document.(40)</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.(40)</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.PRE</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase
    Document.(40)</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td>&#160;</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>
  </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%">
  <tr style="vertical-align: top">
    <td style="width: 24px"><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">Filed herewith</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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">Furnished herewith</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><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">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">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><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">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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><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">Incorporated by reference to Exhibit 3.6 to the Company&#8217;s Quarterly Report on Form 10-Q filed on May 10, 2021.</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: 4; Value: 1 --><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: 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">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><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">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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><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">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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><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">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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td>
    <td style="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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</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 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</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>
  </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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(12)</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 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14)</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 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.3 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><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(16)</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 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(17)</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 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(18)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.3 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19)</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 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(20)</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 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(21)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.15 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(22)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.16 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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(23)</span></td>
    <td style="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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(24)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 16.1 to the Company&#8217;s Current Report on Form 8-K, filed on October 21, 2022.</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: 5; Value: 1 --><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: 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">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(25)</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 Current Report on Form 8-K, filed May 12, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</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>&#160;</td>
    <td>&#160;</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 Exhibit 4.2 to the Company&#8217;s Annual Report on Form 10-K, filed March 16, 2021.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</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>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(29)</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>
  </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%">
  <tr style="vertical-align: top">
    <td style="width: 27px"><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 the Company&#8217;s Current Report on Form 8-K, filed on February 24, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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 the Company&#8217;s Current Report on Form 8-K, filed on June 23, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(32)</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 November 20, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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 Current Report on Form 8-K, filed on January 17, 2024.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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 the Amendment No.1 to Form S-1, filed on February 9, 2024.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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 the Company&#8217;s Annual Report on Form 10-K/A, filed June 6, 2022</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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 the Company&#8217;s Current Report on Form 8-K, filed on July 24, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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 January 17, 2024.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><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 the Company&#8217;s Current Report on Form 8-K, filed on February 29, 2024.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(39)</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 29, 2024.</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%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 27px; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(40)</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 on March 13, 2024.</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"><b><span style="text-decoration:underline">Item 16. Form 10-K Summary</span></b></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">Not applicable.</p><div>

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


</div><!-- Field: Page; Sequence: 6; Value: 1 --><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: 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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURES</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; text-indent: 0.5in">Pursuant to the requirements
of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized on March 14, 2024.</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; width: 100%; border-collapse: collapse">
  <tr>
    <td>&#160;</td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC BioPharma, Inc.</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr>
    <td style="width: 60%">&#160;</td>
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 36%; border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Uttam Patil</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Uttam Patil</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer (Principal Executive Officer)</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Leeds Chow&#160;</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leeds Chow&#160;</span></td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer (Principal Financial Officer)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in
the capacities and on the dates indicated:</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; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; width: 39%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Signature</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 41%; 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">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 18%; 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>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Uttam Patil</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer (Principal Executive Officer)</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Uttam Patil</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#8239;&#8239;&#8239;</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: left; border-bottom: black 1.5pt solid; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Leeds Chow</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer (Principal Financial Officer)</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leeds Chow&#160;</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Eugene Jiang</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board of Directors</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yen-Hsin Chou</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yen-Hsin Chou</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Hsin-Hui Miao</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hsin-Hui Miao</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Tsang-Ming Jiang</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&#160;&#160;&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tsang-Ming Jiang</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Shuling Jiang</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&#160;&#160;&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shuling Jiang</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Norimi Sakamoto</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&#160;&#160;&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Norimi Sakamoto</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Tsung-Shann Jiang</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&#160;&#160;&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tsung-Shann Jiang</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Chang-Jen Jiang</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&#160;&#160;&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chang-Jen Jiang</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yoshinobu Odaira</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&#160;&#160;&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Che-Wei Hsu</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&#160;&#160;&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Che-Wei Hsu </span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yu-Min (Francis) Chung</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yu-Min (Francis) Chung </span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">5</p><div>

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0in; margin-bottom: 0in; width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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

</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag" id="ixv-1731">true</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus" id="ixv-1732">FY</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey" id="ixv-1733">0001173313</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="abvc-20231231.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>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8BEetvWAk5JHSE5JNxWwCg2cBz7+30SMYreBiIDTDm0bmevh3cAqufmUXqUk6sor7eDQJ/loRQemx34n8tycibvBa+LcNYh6lFs+dBKdIDEC1Lei+jg+wbrBZYjon5iTSF5rARtzgRK] CSR-->
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</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>2024-03-12</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:unit id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-19.1
<SEQUENCE>2
<FILENAME>ea020181601ex19-1_abvcbio.htm
<DESCRIPTION>INSIDER TRADING POLICY
<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: 0pt 0; text-align: right"><B>Exhibit 19.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 147.55pt 0pt 147.7pt; text-align: center"><B>ABVC BIOPHARMA, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 147.7pt; text-align: center"><B>INSIDER TRADING POLICY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.85pt 0pt 0; text-align: center">Effective December 1, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left"><B>A.</B></TD><TD STYLE="text-align: justify"><B><U>INTRODUCTION</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">ABVC BIOPHARMA,
INC., a Nevada corporation (the &ldquo;<U>Company</U>&rdquo;), recognizes that its directors, officers, and other employees may invest
from time to time in the common stock of the Company. However, all of the Company&rsquo;s employees must exercise caution to conduct these
transactions in compliance with applicable securities laws. In particular, all employees must avoid trading in the Company&rsquo;s securities
while in possession of material, non-public information about the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">This policy
governs trading in the Company&rsquo;s securities by the following persons (&ldquo;<U>Covered Persons</U>&rdquo;): all executive officers,
directors, employees, and agents of the Company, and its subsidiaries, and the Immediate Family Members (as defined below) of executive
officers, directors and employees of the Company. The policy is designed to assist persons in possession of material non- public information
(so-called &ldquo;<U>insiders&rdquo;</U>) in determining when trading in the Company&rsquo;s securities is appropriate. The policy also
restricts trading by Covered Persons in certain circumstances in order to avoid any transaction that might result in a violation of applicable
securities laws. These guidelines cover not only the purchase and sale of common stock, but also the purchase and sale of options, warrants,
puts, calls, and other convertible securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">These guidelines
also address additional obligations of the following persons under Section 16 of the Securities Exchange Act of 1934, as amended (the
&ldquo;<U>Exchange Act</U>&rdquo;) (&ldquo;<U>Section 16 Insiders</U>&rdquo;): the Company&rsquo;s directors, executive officers and holders
of more than 10% of the outstanding shares of any class of the Company&rsquo;s securities registered under Section 12 of the Exchange
Act. Section 16(b) requires Section 16 Insiders to disgorge &ldquo;short-swing&rdquo; profits realized from the purchase and sale of the
Company&rsquo;s securities within a six-month period. Section 16(a) imposes extensive reporting obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left"><B>B.</B></TD><TD STYLE="text-align: justify"><B><U>WHAT IS MATERIAL, NON-PUBLIC INFORMATION?</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">This policy
relates primarily to &ldquo;material, non-public information&rdquo; about the Company. Material information is information that could
be expected to affect the investment decision of a reasonable investor or to alter significantly the market price of the Company&rsquo;s
common stock or other securities. Examples of such information include proposed mergers or acquisitions, changes in dividends, changes
in expected operating results (favorable or unfavorable), quarterly and annual earnings announcements, and any other important business
developments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">Material information
is &ldquo;non-public&rdquo; if it has not been widely disseminated to the public. Such dissemination occurs when the information is reported
in the Company&rsquo;s annual or quarterly reports, is the subject of a prior widely-disseminated press release, or is widely reported
in the media through market letters, analysts&rsquo; reports, statistical services or other means.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left"><B>C.</B></TD><TD STYLE="text-align: justify"><B><U>THE COMPANY&rsquo;S BASIC POLICY</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 14.8pt 0pt -0.25in; text-indent: 35.95pt">The Company&rsquo;s basic policy
regarding the use of material, non-public information is as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left">1.</TD><TD STYLE="text-align: justify"><U>No Unauthorized Disclosure of Material Non-Public Information</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">All Covered
Persons have an obligation to maintain the confidentiality of material information about the Company and its activities as well as any
other material non-public information obtained, including, but not limited to, non-public material information relating to other companies
obtained in the course of their employment and/or affiliation with the Company. Covered Persons may not disclose any material, non-public
information to third parties, including friends, relatives, or acquaintances. Such information may only be disclosed to the Company&rsquo;s
other employees and agents who have a clear right to know the information in order to fulfill their responsibilities to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">Any Covered
Person who participates in an unauthorized disclosure of material information will be subject to disciplinary action by the Company, and
will be liable to the Company for any losses caused by such disclosure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">In order to
avoid any unintentional disclosures of material information, all Covered Persons (except the Company&rsquo;s Spokesperson, as defined
below) should avoid discussions with third parties with respect to Company matters that might be considered material and confidential.
Inquiries received from third parties relating to Company information that may be material or confidential should be referred to the Company&rsquo;s
Spokesperson. See &ldquo;Compliance With SEC Regulation FD,&rdquo; below. If an employee believes he or she has inadvertently disclosed
material confidential information to a third party, he or she should contact the Chief Executive Officer immediately.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left">2.</TD><TD STYLE="text-align: justify"><U>No Trading on Material Information Prior To Disclosure</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">No Covered
Person of the Company may trade in the Company&rsquo;s securities if he or she is in possession of material, non-public information, except
for: (a) the exercise of any stock option previously granted to such person by the Company (but not the sale of the underlying common
stock); or (b) any sale of securities to, or purchase of securities from, the Company that either would not constitute a purchase or sale
under Section 16(b) of the Exchange Act or would constitute an exempt transaction under Section 16(b); or (c) any transaction with the
Company that has been approved by the Board of Directors (the &ldquo;<U>Board</U>&rdquo;); or (d) purchases or sales made pursuant to a
Qualified Trading Program (as defined in Section C.4. below). The transactions described in subsections (a) through (d) above are referred
to herein as &ldquo;<U>Exempt Trades</U>&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.85pt 0pt 7pt; text-align: justify; text-indent: 35.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">A Covered Person
who uses material, non-public information to trade in the Company&rsquo;s securities will violate civil and criminal provisions of federal
securities laws. This liability may also extend to outsiders who receive such information and use it to trade in the Company&rsquo;s securities.
If the Covered Person is uncertain whether the information is material, or whether it has been disclosed to the public, he or she must
discuss the matter with the Company&rsquo;s Chief Executive Officer, President or Chief Operating Officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left">3.</TD><TD STYLE="text-align: justify"><U>No Trading on Material Information Until Two Trading Days
After Disclosure</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">Except for
Exempt Trades, no Covered Person may trade in the Company&rsquo;s securities until two trading days after the date of the public release
of the material information by the Company. This delay is necessary to permit the dissemination of this information to the investing public.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left">4.</TD><TD STYLE="text-align: justify"><U>Qualified Trading Program</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in">Any Covered
Person may request that a written contract, instruction or plan for the purchase or sale of Company securities (a &ldquo;<U>Trading Program</U>&rdquo;)
be designated a &ldquo;<U>Qualified Trading Program&rdquo;</U> by submitting such trading program to the Chief Operating Officer, or such
other officer as the Board may determine from time to time (each, a &ldquo;<U>Designated Officer&rdquo;</U>), together with a certification
that such Covered Person was not aware of any material, non-public information concerning the Company or the Company securities at the
time of entering into such Trading Program (other than information which will be made public before the execution of the first transaction
thereunder). Upon receipt of such a request, the Designated Officer shall determine whether to designate the Trading Program as a Qualified
Trading Program for purposes of this policy, taking into account all factors that he or she shall deem relevant in his or her sole discretion
(after consultation with the Company&rsquo;s legal counsel), including whether the Trading Program appears on its face to be responsive
to the requirements of SEC Rule 10b5-1. A Trading Program shall cease to be a Qualified Trading Program for purposes of this policy: (a)
at any time that the Designated Officer so determines;(b) if there is a deviation in any transaction from the terms specified in such
Trading Program; or (c) if the person entering into such Trading Program hedges or seeks to offset the consequence of any transaction
pursuant to such Trading Program.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 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 STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left">5.</TD><TD STYLE="text-align: justify"><U>Prohibited Transactions</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt -0.25in; text-align: justify; text-indent: 35.95pt">The following
transactions in the Company&rsquo;s securities are prohibited:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0pt; text-align: justify; text-indent: 35.95pt">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify"><U>Short-term trading.</U> Section 16 Insiders who purchase
Company securities may not sell any Company securities of the same class for at least six months after the purchase in violation of Section
16(b) of the Exchange Act;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63.6pt">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify"><U>Short sales.</U> Covered Persons may not sell the Company&rsquo;s
securities short;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify"><U>Options trading.</U> Covered Persons may not buy or sell
puts or calls or other derivative securities on the Company&rsquo;s securities, unless advance approval is obtained from the Designated
Officer;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify"><U>Trading on margin or pledging.</U> Covered Persons may
not hold Company securities in a margin account or pledge Company securities as collateral for a loan, unless advance approval is obtained
from the Designated Officer; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.6pt; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(e)</TD><TD STYLE="text-align: justify"><U>Hedging.</U> Covered Persons may not enter into hedging
or monetization transactions or similar arrangements with respect to Company securities.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left"><B>D.</B></TD><TD STYLE="text-align: justify"><B><U>OTHER TRADING RESTRICTIONS</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition to the Company&rsquo;s
basic policy, the Company has adopted the following specific trading restrictions in order to implement its policy. These restrictions
do not apply to Exempt Trades, as described in Section C.2. above.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Trading
Restrictions Based on Quarterly Results</U></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">No Covered Person may trade in the Company&rsquo;s
securities during the period starting fifteen (15) calendar days prior to the filing of the 10-Q until two (2) trading days after filing
the 10-Q (10-Q filings). This restriction applies even if the insider is not in possession of material, non- public information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify"><U>Trading Restrictions Based on Annual Results</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">No Covered
Person may trade in the Company&rsquo;s securities during the period starting forty-five (45) calendar days prior to the filing of the
10-K until two (2) trading days after filing the 10-K (10-K filing). This restriction applies even if the insider is not in possession
of material, non-public information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify"><U>Trading Restrictions Related to Proxy Statements and Registration
Statements</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">No Covered Person
may trade in the Company&rsquo;s securities for a period of two trading days after any material filings made by the Company with the Securities
and Exchange Commission. Such filings might include proxy statements, registration statements, and Current Reports on Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify"><U>Trading Restrictions Related to General News Release</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">No Covered Person
may trade in the Company&rsquo;s securities for a period of two trading days after any press release of a general nature (<I>i.e</I>.,
regarding new contracts, plant openings, staff appointments, etc.).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 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 STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify"><U>Trading Restrictions Announced by the Company</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">No Covered Person
may trade in the Company&rsquo;s securities during any restricted period announced by the Company. The Company may make announcements
from time to time due to pending negotiations regarding acquisition and financing, or other material corporate developments that have
not yet been disclosed to the public.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.9pt 0pt 7pt; text-align: justify; text-indent: 35.95pt">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">6.</TD><TD STYLE="text-align: justify"><U>Trading Restrictions Relating To Pension Plans</U></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">Directors and
executive officers of the Company are prohibited from, trading in the Company&rsquo;s equity securities during a blackout period imposed
under an &ldquo;individual account&rdquo; retirement or pension plan of the Company, during which at least 50% of the plan participants
are unable to purchase, sell or otherwise acquire or transfer an interest in equity securities of the Company, due to a temporary suspension
of trading by the Company or the plan fiduciary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.85pt 0pt 7pt; text-align: justify; text-indent: 35.95pt">&nbsp;</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; text-align: left"><B>E.</B></TD><TD STYLE="text-align: justify"><B><U>CERTAIN IMMEDIATE FAMILY MEMBERS ARE SUBJECT TO POLICY</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">This policy
shall apply to purchases and sales of Company securities by or for the account of an Immediate Family Member of an executive officer or
director of the Company to the same extent as to such transactions by or for the account of such officer or director. As used in this
policy, &ldquo;<U>Immediate Family Member</U>&rdquo; means: (a) any parent, child, spouse or sibling of an executive officer or director
of the Company, other than adult family members who do not live with or depend financially on such officer or director and who exercise
independent control over their personal investment decisions; (b) any trust or similar arrangement for the benefit of an executive officer
or director or a person who is otherwise an Immediate Family Member; and (c) any personal charitable foundation or similar arrangement
established by an executive officer or director or a person who is otherwise an Immediate Family Member.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.8pt 0pt 7pt; text-align: justify; text-indent: 35.95pt">&nbsp;</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; text-align: left"><B>F.</B></TD><TD STYLE="text-align: justify"><B><U>SUMMARY</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">The purpose
of these guidelines is to assist Covered Persons in developing an investment strategy that will satisfy their personal needs and comply
with applicable securities laws. Its overriding goal is to establish fairness for all segments of the investing public, particularly the
shareholders of the Company, and to avoid the appearance of any conflict of interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>The guidelines are summarized as follows:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><B>&nbsp;</B></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="border-bottom: Black 1.5pt solid; font-size: 10pt; width: 30%"><B>Situation</B></TD>
    <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; width: 68%"><B>Policy</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Material information</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">No trading permitted prior to disclosure</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Material information after disclosure</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">No trading until two trading days after disclosure</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">First, Second and Third Fiscal Quarters</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">No trading starting fifteen (15) calendar days prior to the filing of the 10-Q until two (2) trading days after filing the 10-Q (10-Q filings).</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Fiscal year</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">No trading starting forty-five (45) calendar days prior to the filing of the 10-K until two (2) trading days after filing the 10-K (10-K filing).</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Securities filings</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">No trading for two trading days after filing</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">General news releases</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">No trading for two trading days after the release</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Restricted trading periods</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0in; border-left-color: Black">No trading without
    written permission of Chief Executive Officer or Chief Operating Officer</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 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 STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left"><B>G.</B></TD><TD STYLE="text-align: justify"><B><U>SHORT SWING PROFITS</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">The Company&rsquo;s
Section 16 Insiders are also subject to Section 16(b) of the Exchange Act and the rules promulgated thereunder. Section 16(b) provides
for disgorgements of profits by these persons in connection with sales and purchases of the Company&rsquo;s equity securities within a
six-month period. The rules under Section 16(b) are very complicated and often are broadly construed. If you have any questions regarding
its application, you should promptly discuss them with the Company&rsquo;s Chief Operating Officer and/or outside legal counsel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">Under Section
16(a) of the Exchange Act, most changes in a Section 16 Insider&rsquo;s beneficial ownership of equity securities of the Company must be filed
electronically with the SEC on Form 4 before the end of the second business day following the day on which a transaction resulting in
a change of beneficial ownership is executed. In addition to purchases and sales, the two-day requirement applies to many transactions
that formerly were reportable after the end of the Company&rsquo;s fiscal year on Form 5, including stock and option grants, restricted
stock grants, and most other equity compensation transactions. A very limited number of transactions still will be reportable on Form
5 at the end of the year, including gifts, inheritances and certain purchases (which, when combined with other purchases in the preceding
six months, amount to less than $10,000).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.8pt 0pt 7pt; text-align: justify; text-indent: 35.95pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">Any late or
delinquent Form 4 filings by Section 16 Insiders are required to be reported in the Company&rsquo;s proxy statement in a separate captioned
section. The SEC has been granted broad authority by the Sarbanes-Oxley Act of 2002 to seek &ldquo;any equitable relief that may be appropriate
or necessary for the benefit of investors&rdquo; for violations of any of these (or any other) provisions of the securities laws. Consequently,
it is important to both you and the Company that such filings are made on a timely basis. Again, if you have any questions concerning
the application of Section 16(a), please promptly contact the Company&rsquo;s Chief Operating Officer and/or outside legal counsel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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; text-align: left"><B>H.</B></TD><TD STYLE="text-align: justify"><B><U>COMPLIANCE WITH SEC REGULATION FD</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">The following
provisions govern communications by employees of the Company with securities analysts, fund managers, reporters, shareholders, and others
who are not bound by a duty of confidentiality to the Company (generically referred to herein as &ldquo;<U>analysts&rdquo;</U>), whether
direct, at investment conferences, on conference calls, or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The only employees authorized to discuss the Company&rsquo;s
affairs with analysts are the Company&rsquo;s Chairman, Chief Executive Officer, President, Chief Operating Officer, and the Executive
Vice Presidents (each referred to as a &ldquo;<U>Spokesperson&rdquo;</U>). Any other employee who is contacted by an analyst must refer
the analyst to a Spokesperson. The Company&rsquo;s Chairman, Chief Executive Officer, President, or Chief Operating Officer may authorize
another employee to speak with an analyst with respect to a particular topic or on a particular occasion.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 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 STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">It is the Company&rsquo;s policy that all Company communications
to analysts comply with applicable law, including Regulation FD under the Securities Exchange Act of 1934. A Spokesperson may not provide
material information to an analyst unless such information shall have been previously or is simultaneously disclosed in a manner intended
to provide broad, non-exclusionary distribution of the information to the public. In the event of an inadvertent disclosure of information
that might be material, the disclosing Spokesperson shall consult with counsel as to whether prompt public dissemination of such information
is required.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">A Spokesperson may discuss with analysts the Company&rsquo;s
technology, products, and markets, as well as other factual corporate information, such as headcount, facilities, and the like, provided
such information is not material or has previously been disclosed publicly.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">A Spokesperson may discuss with analysts financial results
of operations for completed quarters once those results have been publicly disclosed, but shall not disclose any material information
regarding those results that have not been publicly disseminated.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(e)</TD><TD STYLE="text-align: justify">A Spokesperson shall not disclose to analysts any material
information regarding the Company&rsquo;s internal projections of future operating results, pending transactions, customer or supplier
developments or other matters that have not been publicly disseminated. A Spokesperson shall not endorse or ratify revenue or earnings
projections made by an analyst or express comfort with &ldquo;the range&rdquo;.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(f)</TD><TD STYLE="text-align: justify">A Spokesperson may review a draft of an analyst&rsquo;s report,
if requested by the analyst to do so, solely for the purpose of correcting any objective factual errors in the report. A Spokesperson
who engages in such a review shall make clear to the analyst that the Company does not comment on any forward-looking information contained
in the report or otherwise endorse the analyst&rsquo;s forecasts or financial models.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(g)</TD><TD STYLE="text-align: justify">A Spokesperson will not circulate externally copies of any
analyst reports, but rather should refer any such requests to the analyst&rsquo;s firm.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(h)</TD><TD STYLE="text-align: justify">In appropriate circumstances, a Spokesperson shall consult
with securities counsel to determine compliance with this policy, Regulation FD, and the safe harbor for forward-looking information.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD STYLE="text-align: justify">A Spokesperson may not depart from the principles set forth
in this policy without the explicit prior approval of the Company&rsquo;s Chairman, Chief Executive Officer or President and the Chief
Operating Officer.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(j)</TD><TD STYLE="text-align: justify">Any violation of this policy shall be brought to the attention
of the Company&rsquo;s senior management and may constitute &ldquo;cause&rdquo; for immediate termination of employment.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 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 STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left"><B>I.</B></TD><TD STYLE="text-align: justify"><B><U>VIOLATIONS OF INSIDER TRADING LAWS</U></B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">Penalties for
trading on or communicating material non-public information can be severe, both for individuals involved in such unlawful conduct and
their employers and supervisors, and may include jail terms, criminal fines, civil penalties and civil enforcement injunctions. Given
the severity of the potential penalties, compliance with this Policy is absolutely mandatory.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">(a) <U>Legal
Penalties</U>. A person who violates insider trading laws by engaging in transactions in a company&rsquo;s securities when he or she
has material non-public information can be sentenced to a substantial jail term and required to pay a criminal penalty of several times
the amount of profits gained or losses avoided.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">In addition, a person who tips others
may also be liable for transactions by the tippees to whom he or she has disclosed material non-public information. Tippers can be subject
to the same penalties and sanctions as the tippees, and the SEC has imposed large penalties even when the tipper did not profit from the
transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">The SEC can also seek substantial
civil penalties from any person who, at the time of an insider trading violation, &ldquo;directly or indirectly controlled the person
who committed such violation,&rdquo; which would apply to the Company and/or management and supervisory personnel. These control persons
may be held liable for up to the greater of $1 million or three times the amount of the profits gained or losses avoided. Even for violations
that result in a small or no profit, the SEC can seek penalties from a company and/or its management and supervisory personnel as control
persons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in">(b) <U>Company-imposed Penalties</U>.
Employees who violate this Policy may be subject to disciplinary action by the Company, including dismissal for cause. Any exceptions
to the Policy, if permitted, may only be granted by the Designated Officer and must be provided before any activity contrary to the above
requirements takes place.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 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 STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-indent: 0.25in; text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The undersigned &ldquo;Covered Person&rdquo; hereby
acknowledges that he or she has read this Insider Trading Policy and agrees to comply with the policies and procedures set forth herein.
To the extent such Covered Person is an Officer or Director of ABVC BIOPHARMA, INC., he/she further agrees that they will inform their
immediate family members of these restrictions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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 COLSPAN="4">COVERED PERSON:</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 4%">By</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 29%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;Date </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 12%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD>Name&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">Position with ABVC BIOPHARMA, INC. (check one)</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">____ Employee ____ Officer ____Director ____ Agent</TD>
    <TD>&nbsp;</TD>
    </TR>
  </TABLE>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">8</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>3
<FILENAME>ea020181601ex31-1_abvcbio.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt 0; text-align: right; background-color: white"><B>Exhibit 31.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>CERTIFICATION OF THE
CHIEF EXECUTIVE OFFICER PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">I, Uttam Patil, certify
that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this report on Form 10-K/A of ABVC BioPharma,
Inc., for the fiscal period ended December 31, 2023;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">a)</TD><TD STYLE="text-align: justify">designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which
this report is being prepared;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">b)</TD><TD STYLE="text-align: justify">designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">c)</TD><TD STYLE="text-align: justify">evaluated the effectiveness of the registrant&rsquo;s disclosure
controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures
as of the end of the period covered by this report based on such evaluation; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">d)</TD><TD STYLE="text-align: justify">disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s
fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
registrant&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the
audit committee of registrant&rsquo;s board of directors (or persons performing the equivalent function):</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">a)</TD><TD STYLE="text-align: justify">all significant deficiencies and material weaknesses in the
design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">b)</TD><TD STYLE="text-align: justify">any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Date: March 14, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; width: 40%">/s/ Uttam Patil</TD>
    <TD STYLE="font-size: 10pt; width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Uttam Patil</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Chief Executive Officer <BR>
(Principal Executive Officer)</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>4
<FILENAME>ea020181601ex31-2_abvcbio.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt 0; text-align: right; background-color: white"><B>Exhibit 31.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>CERTIFICATION OF THE
CHIEF FINANCIAL OFFICER PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">I, Leeds Chow, certify
that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this report on Form 10-K/A of ABVC BioPharma,
Inc., for the fiscal period ended December 31, 2023;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">a)</TD><TD STYLE="text-align: justify">designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which
this report is being prepared;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">b)</TD><TD STYLE="text-align: justify">designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">c)</TD><TD STYLE="text-align: justify">evaluated the effectiveness of the registrant&rsquo;s disclosure
controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures
as of the end of the period covered by this report based on such evaluation; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">d)</TD><TD STYLE="text-align: justify">disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s
fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
registrant&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the
audit committee of registrant&rsquo;s board of directors (or persons performing the equivalent function):</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">a)</TD><TD STYLE="text-align: justify">all significant deficiencies and material weaknesses in the
design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">b)</TD><TD STYLE="text-align: justify">any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Date: March 14, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; width: 40%">/s/ Leeds Chow</TD>
    <TD STYLE="font-size: 10pt; width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Leeds Chow</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Chief Financial Officer <BR>
(Principal Financial Officer)</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>5
<FILENAME>ea020181601ex32-1_abvcbio.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt 0; text-align: right"><B>Exhibit 32.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>18 U.S.C. SECTION 1350,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>AS ADOPTED PURSUANT
TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
undersigned hereby certifies, in his capacity as an officer of ABVC BioPharma, Inc. (the &ldquo;Company&rdquo;), for the purposes of 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of his knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The Annual Report of the Company on Form 10-K/A for the fiscal
year ended December 31, 2023 (the &ldquo;Report&rdquo;) fully complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents, in
all material respects, the financial condition and results of operations of the Company.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Date: March 14, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; width: 40%">/s/ Uttam Patil</TD>
    <TD STYLE="font-size: 10pt; width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Uttam Patil</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Chief Executive Officer <BR>
(Principal Executive Officer)</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The foregoing certification
is being furnished solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter
63 of title 18, United States Code) and is not being filed as part of a separate disclosure document.</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>6
<FILENAME>ea020181601ex32-2_abvcbio.htm
<DESCRIPTION>CERTIFICATION
<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: 0pt 0; text-align: right"><B>Exhibit 32.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>18 U.S.C. SECTION 1350,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>AS ADOPTED PURSUANT
TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
undersigned hereby certifies, in her capacity as an officer of ABVC BioPharma, Inc. (the &ldquo;Company&rdquo;), for the purposes of 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of her knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The Annual Report of the Company on Form 10-K/A for the fiscal
year ended December 31, 2023 (the &ldquo;Report&rdquo;) fully complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents, in
all material respects, the financial condition and results of operations of the Company.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Date: March 14, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; width: 40%">/s/ Leeds Chow</TD>
    <TD STYLE="font-size: 10pt; width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Leeds Chow</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Chief Financial Officer <BR>
(Principal Financial Officer)</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The foregoing certification
is being furnished solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter
63 of title 18, United States Code) and is not being filed as part of a separate disclosure document.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-97.1
<SEQUENCE>7
<FILENAME>ea020181601ex97_abvcbio.htm
<DESCRIPTION>POLICY FOR RECOVERY OF ERRONEOUSLY AWARDED INCENTIVE COMPENSATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 97</B></P>

<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>ABVC
BioPharma, Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Policy
for RECOVERY OF ERRONEOUSLY AWARDED Incentive Compensation</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Effective December 1, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>1. </B>   <B>INTRODUCTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">ABVC BioPharma, Inc. (the
&ldquo;<B><I>Company</I></B>&rdquo;) is adopting this policy (this &ldquo;<B><I>Policy</I></B>&rdquo;) to provide for the Company&rsquo;s
recovery of certain Incentive Compensation (as defined below) erroneously awarded to Affected Officers (as defined below) under certain
circumstances.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Policy is administered
by the Compensation Committee (the &ldquo;<B><I>Committee</I></B>&rdquo;) of the Company&rsquo;s Board of Directors (the &ldquo;<B><I>Board</I></B>&rdquo;).
The Committee shall have full and final authority to make any and all determinations required or permitted under this Policy. Any determination
by the Committee with respect to this Policy shall be final, conclusive and binding on all parties. The Board may amend or terminate this
Policy at any time.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Policy is intended to
comply with Section 10D of the Securities and Exchange Act of 1934, as amended (the &ldquo;<B><I>Exchange Act</I></B>&rdquo;), Rule 10D-1
thereunder and the applicable rules of any national securities exchange on which the Company&rsquo;s securities are listed (the &ldquo;<B><I>Exchange</I></B>&rdquo;)
and will be interpreted and administered consistent with that intent.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>2. </B>   <B>EFFECTIVE DATE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Policy shall apply to
all Incentive Compensation paid or awarded on or after the date of adoption of this Policy, and to the extent permitted or required by
applicable law.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>3.    DEFINITIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of this Policy,
the following terms shall have the meanings set forth below:&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Affected Officer</I></B>&rdquo;
means any current or former &ldquo;officer&rdquo; as defined in Exchange Act Rule 16a-1, and any other senior executives as determined
by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Erroneously
Awarded Compensation</I></B>&rdquo; means the amount of Incentive Compensation received that exceeds the amount of Incentive Compensation
that otherwise would have been received had it been determined based on the Restatement, computed without regard to any taxes paid. In
the case of Incentive Compensation based on stock price or total shareholder return, where the amount of Erroneously Awarded Compensation
is not subject to mathematical recalculation directly from the information in the Restatement, the amount shall reflect a reasonable estimate
of the effect of the Restatement on the stock price or total shareholder return upon which the Incentive Compensation was received, as
determined by the Committee in its sole discretion. The Committee may determine the form and amount of Erroneously Awarded Compensation
in its sole discretion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Financial Reporting
Measure</I></B>&rdquo; means any measure that is determined and presented in accordance with the accounting principles used in preparing
the Company&rsquo;s financial statements, and any measures that are derived wholly or in part from such measures, whether or not such
measure is presented within the financial statements or included in a filing with the Securities and Exchange Commission. Stock price
and total shareholder return are Financial Reporting Measures.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Incentive Compensation</I></B>&rdquo;
means any compensation that is granted, earned or vested based in whole or in part on the attainment of a Financial Reporting Measure.
For purposes of clarity, base salaries, bonuses or equity awards paid solely upon satisfying one or more subjective standards, strategic
or operational measures, or continued employment are not considered Incentive Compensation, unless such awards were granted, paid or vested
based in part on a Financial Reporting Measure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Restatement</I></B>&rdquo;
means an accounting restatement due to the material noncompliance of the Company with any financial reporting requirement under the securities
laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to
the previously issued financial statements (i.e., a &ldquo;Big R&rdquo; restatement), or that would result in a material misstatement
if the error was corrected in the current period or left uncorrected in the current period (i.e., a &ldquo;little r&rdquo; restatement).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>4</B>.   <B>RECOVERY&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If the Company is required
to prepare a Restatement, the Company shall seek to recover and claw back from any Affected Officer reasonably promptly the Erroneously
Awarded Compensation that is received by the Affected Officer:&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD STYLE="text-align: justify">after the person begins service as an Affected Officer;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(ii)</TD><TD STYLE="text-align: justify">who serves as an Affected Officer at any time during the performance period for that Incentive
                                                                                    Compensation;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(iii)</TD><TD STYLE="text-align: justify">while the Company has a class of securities listed on the Exchange; and</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">(iv)</TD><TD STYLE="text-align: justify">during the three completed fiscal years immediately preceding the date on which the Company was
                                                                                    required to prepare the Restatement (including any transition period within or immediately following those years that results from a
                                                                                    change in the Company&rsquo;s fiscal year, provided that a transition period of nine to 12 months will be deemed to be a completed
                                                                                    fiscal year).</TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of this Policy:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">Erroneously Awarded Compensation is deemed to be received
in the Company&rsquo;s fiscal year during which the Financial Reporting Measure specified in the Incentive Compensation is attained,
even if the payment or grant of the Incentive Compensation occurs after the end of that period; and</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</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><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the date the Company is required to prepare a Restatement
is the earlier of (x) the date the Board, the Committee or any officer of the Company authorized to take such action concludes, or reasonably
should have concluded, that the Company is required to prepare the Restatement, or (y) the date a court, regulator, or other legally
authorized body directs the Company to prepare the Restatement.</TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of clarity,
in no event shall the Company be required to award any Affected Officers an additional payment or other compensation if the Restatement
would have resulted in the grant, payment or vesting of Incentive Compensation that is greater than the Incentive Compensation actually
received by the Affected Officer. The recovery of Erroneously Awarded Compensation is not dependent on if or when the Restatement is filed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <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 STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>5.</B>   <B>SOURCES OF RECOUPMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">To the extent permitted by
applicable law, the Committee may, in its discretion, seek recoupment from the Affected Officer(s) through any means it determines, which
may include any of the following sources: (i) prior Incentive Compensation payments; (ii) future payments of Incentive Compensation; (iii)
cancellation of outstanding Incentive Compensation; (iv) direct repayment; and (v) non-Incentive Compensation or securities held by the
Affected Officer. To the extent permitted by applicable law, the Company may offset such amount against any compensation or other amounts
owed by the Company to the Affected Officer.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>6.</B>   <B>LIMITED</B>&nbsp;<B>EXCEPTIONS
TO RECOVERY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Notwithstanding the foregoing,
the Committee, in its discretion, may choose to forgo recovery of Erroneously Awarded Compensation under the following circumstances,
provided that the Committee (or a majority of the independent members of the Board) has made a determination that recovery would be impracticable
because:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">The direct expense paid to a third party to assist in enforcing this Policy would exceed the recoverable
amounts; provided that the Company has made a reasonable attempt to recover such Erroneously Awarded Compensation, has documented such
attempt and has (to the extent required) provided that documentation to the Exchange;&nbsp;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">Recovery would violate home country law where the law was adopted prior to November 28, 2022, and the
Company provides an opinion of home country counsel to that effect to the Exchange that is acceptable to the Exchange; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">Recovery would likely cause an otherwise tax-qualified retirement plan to fail to meet the requirements
of the Internal Revenue Code of 1986, as amended.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>7.   NO INDEMNIFICATION OR
INSURANCE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company will not indemnify,
insure or otherwise reimburse any Affected Officer against the recovery of Erroneously Awarded Compensation.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>8.   NO IMPAIRMENT OF OTHER
REMEDIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Policy does not preclude
the Company from taking any other action to enforce an Affected Officer&rsquo;s obligations to the Company, including termination of employment,
institution of civil proceedings, or reporting of any misconduct to appropriate government authorities. This Policy is in addition to
the requirements of Section 304 of the Sarbanes-Oxley Act of 2002 that are applicable to the Company&rsquo;s Chief Executive Officer and
Chief Financial Officer.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>8
<FILENAME>abvc-20231231.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 Mar 14 21:14:27 UTC 2024 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2023" xmlns:abvc="http://metuboutique.com/20231231" targetNamespace="http://metuboutique.com/20231231" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2023" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="abvc-20231231_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-20231231_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-20231231_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8BEetvWAk5JHSE5JNxWwCg2cBz7+30SMYreBiIDTDm0bmevh3cAqufmUXqUk6sor7eDQJ/loRQemx34n8tycibvBa+LcNYh6lFs+dBKdIDEMqShJlEmnk7l8Z+QXXb6vARKotS2/Hc9] CSR-->
      <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/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/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/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2023" schemaLocation="https://xbrl.sec.gov/sic/2023/sic-2023.xsd"/>
  <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.DEF
<SEQUENCE>9
<FILENAME>abvc-20231231_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 Mar 14 21:14:27 UTC 2024 -->
<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-20231231.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/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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/2023/dei-2023.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_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPublicFloat"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8BEetvWAk5JHSE5JNxWwCg2cBz7+30SMYreBiIDTDm0bmevh3cAqufmUXqUk6sor7eDQJ/loRQemx34n8tycibvBa+LcNYh6lFs+dBKdIDEC1Lei+jg+wZUlGM7vmt3tX+vy+95dNxX] CSR-->
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_IcfrAuditorAttestationFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCountry" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFinStmtErrorCorrectionFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentsIncorporatedByReferenceTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="37" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorLocation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="38" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorFirmId"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="39" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>abvc-20231231_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 Mar 14 21:14:27 UTC 2024 -->
<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">
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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/2023/dei-2023.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_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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/2023/dei-2023.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/2023/dei-2023.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_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_IcfrAuditorAttestationFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFinStmtErrorCorrectionFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag_lbl" xml:lang="en-US">Document Financial Statement Error Correction [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFinStmtErrorCorrectionFlag" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPublicFloat"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentsIncorporatedByReferenceTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8BEetvWAk5JHSE5JNxWwCg2cBz7+30SMYreBiIDTDm0bmevh3cAqufmUXqUk6sor7eDQJ/loRQemx34n8tycibvBa+LcNYh6lFs+dBKdIDEC1Lei+jg+wZ4WWVzOOp33OsLcW/Rhbmk] CSR-->
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorLocation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorFirmId"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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/2023/dei-2023.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/2023/dei-2023.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_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl0" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag_lbl0" xml:lang="en-US">Document Financial Statement Error Correction [Flag]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFinStmtErrorCorrectionFlag" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag_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="dei_CurrentFiscalYearEndDate_lbl0" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl0" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl0" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl0" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl0" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_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="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="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="dei_SecurityExchangeName_lbl0" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl0" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl0" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl0" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl0" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl0" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl0"/>
    <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="dei_AuditorName_lbl0" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl0" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl0" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl0" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl0" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl0" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl0"/>
    <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="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="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="dei_EntityCommonStockSharesOutstanding_lbl0" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_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="dei_EntityPublicFloat_lbl0" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl0" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl0" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl0" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl0" xml:lang="en-US">Entity Address, Country</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl0" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_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="dei_DocumentTransitionReport_lbl0" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_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"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>abvc-20231231_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 Mar 14 21:14:27 UTC 2024 -->
<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-20231231.xsd#DocumentAndEntityInformation" roleURI="http://metuboutique.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="abvc-20231231.xsd#abvc_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentInformationTable"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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/2023/dei-2023.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_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPublicFloat"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8BEetvWAk5JHSE5JNxWwCg2cBz7+30SMYreBiIDTDm0bmevh3cAqufmUXqUk6sor7eDQJ/loRQemx34n8tycibvBa+LcNYh6lFs+dBKdIDEC1Lei+jg+wapwzGLYL/m6hHyhG3dw9vm] CSR-->
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_IcfrAuditorAttestationFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.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="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCountry" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFinStmtErrorCorrectionFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentsIncorporatedByReferenceTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock" order="35.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="36.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorLocation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="37.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorFirmId"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="38.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<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;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140362374863744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Mar. 12, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</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>
<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_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ABVC BioPharma, Inc.<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_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">ABVC<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_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K/A<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_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<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_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,560,421<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_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5.2<span></span>
</td>
</tr>
<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>
<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_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">ABVC BioPharma, Inc. (the &#8220;Company&#8221;) is
filing this Amendment No. 1 to Annual Report on Form 10-K (the &#8220;Amended 10-K&#8221;) to amend its Annual Report on Form 10-K for
the fiscal year ended December 31, 2023, filed with the Securities and Exchange Commission (&#8220;SEC&#8221;) on March 13, 2024 (the
&#8220;Original 10-K&#8221;). The sole purpose of this Amended 10-K is to file Exhibit 19.1 and Exhibit 97.&#160;Accordingly, this
Amended 10-K consists solely of the cover page, this explanatory note, the exhibit index and the exhibits filed herewith.The Company has made no attempt in this Amended
10-K to modify or update the disclosures presented in the Original 10-K other than as noted in the previous paragraph. Except as noted
above, this Amended 10-K does not reflect events occurring after the filing of the Original 10-K. Accordingly, this Amended 10-K should
be read in conjunction with the Original 10-K, and the Company&#8217;s other filings with the SEC subsequent to the filing of the Original
10-K, including any amendments thereto.<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_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001173313<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_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<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_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<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_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<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_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<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_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2023<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_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2023<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_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<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_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<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_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<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_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<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_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<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_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<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_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<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_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-40700<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_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<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_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">26-0014658<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_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">44370 Old Warm Springs Blvd.<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_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Fremont<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_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">CA<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_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">94538<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_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(510)<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_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">-668-0881<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_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.001 per share<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_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<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_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<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_dei_DocumentFinStmtErrorCorrectionFlag', window );">Document Financial Statement Error Correction [Flag]</a></td>
<td class="text">false<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_dei_DocumentsIncorporatedByReferenceTextBlock', window );">Documents Incorporated by Reference [Text Block]</a></td>
<td class="text">None<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_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">WWC, P.C.<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_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">San Mateo, California<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_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">1171<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_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_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</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 Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_AuditorFirmId</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:nonemptySequenceNumberItemType</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_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_AuditorLocation</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:internationalNameItemType</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_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_AuditorName</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:internationalNameItemType</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_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</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_CityAreaCode</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_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</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_CurrentFiscalYearEndDate</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:gMonthDayItemType</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_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 only for a form used as an annual report.</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 Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_DocumentAnnualReport</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_DocumentFinStmtErrorCorrectionFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 whether any of the financial statement period in the filing include a restatement due to error correction.</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 Regulation S-K<br> -Number 229<br> -Section 402<br> -Subsection w<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_DocumentFinStmtErrorCorrectionFlag</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_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</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_DocumentPeriodEndDate</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: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_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 only for a form used as a transition report.</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 Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-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;">dei_DocumentTransitionReport</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_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_DocumentsIncorporatedByReferenceTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Documents incorporated by reference.</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-23<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_DocumentsIncorporatedByReferenceTextBlock</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>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_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</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_EntityAddressAddressLine1</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_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</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_EntityAddressCityOrTown</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_EntityAddressCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</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_EntityAddressCountry</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:countryCodeItemType</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_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</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_EntityAddressPostalZipCode</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_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_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, 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;">dei_EntityCommonStockSharesOutstanding</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: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_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. 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>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_EntityCurrentReportingStatus</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:yesNoItemType</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_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</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_EntityFileNumber</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:fileNumberItemType</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_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</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 Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityInteractiveDataCurrent</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:yesNoItemType</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_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</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_EntityPublicFloat</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: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_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_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</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_EntityShellCompany</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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</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_EntityTaxIdentificationNumber</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:employerIdItemType</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_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</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_EntityVoluntaryFilers</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:yesNoItemType</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_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</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 Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityWellKnownSeasonedIssuer</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:yesNoItemType</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_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_IcfrAuditorAttestationFlag</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_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for 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;">dei_LocalPhoneNumber</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_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</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<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_Security12bTitle</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:securityTitleItemType</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_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</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 d1-1<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;">dei_SecurityExchangeName</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:edgarExchangeCodeItemType</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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</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_TradingSymbol</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:tradingSymbolItemType</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>EXCEL
<SEQUENCE>14
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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MG2B]B"5"_T7/Y;DGXQZ*"B%96@5##5*:E?_Q2P5B(^#,VQ(05 '!WP+\T9:
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ML%W :@?XW3Q04VZ?,(1=Q;1A;S".Q#&&0"VZ:S2*D.Q$\''O#_:6A&$<NQ'
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MHAVE?QW']I#3Z:]C(K1Z6^CY<6A4"H[<8R6,<6*T_C6"R0_L?@!02P,$%
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MPNZ_/[&\UDX:?^:+X3]>?P%02P$"% ,4    "  \E6Y8!T%-8H$   "Q
M$               @ $     9&]C4')O<',O87!P+GAM;%!+ 0(4 Q0    (
M #R5;E@J([W&[@   "L"   1              "  :\   !D;V-0<F]P<R]C
M;W)E+GAM;%!+ 0(4 Q0    ( #R5;EB97)PC$ 8  )PG   3
M  "  <P!  !X;"]T:&5M92]T:&5M93$N>&UL4$L! A0#%     @ /)5N6'3P
MI>/8"0  LC@  !@              ("!#0@  'AL+W=O<FMS:&5E=',O<VAE
M970Q+GAM;%!+ 0(4 Q0    ( #R5;ECOM@#1\ (  (T.   -
M  "  1L2  !X;"]S='EL97,N>&UL4$L! A0#%     @ /)5N6)>*NQS
M$P(   L              ( !-A4  %]R96QS+RYR96QS4$L! A0#%     @
M/)5N6#JJHN=  0  / (   \              ( !'Q8  'AL+W=O<FMB;V]K
M+GAM;%!+ 0(4 Q0    ( #R5;E@D'INBK0   /@!   :              "
M 8P7  !X;"]?<F5L<R]W;W)K8F]O:RYX;6PN<F5L<U!+ 0(4 Q0    ( #R5
M;EAED'F2&0$  ,\#   3              "  7$8  !;0V]N=&5N=%]4>7!E
<<UTN>&UL4$L%!@     )  D /@(  +L9      $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<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>16
<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>18
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.24.0.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>3</ContextCount>
  <ElementCount>39</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>2</UnitCount>
  <MyReports>
    <Report instance="ea0201816-10ka1_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>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File>abvc-20231231.xsd</File>
    <File>abvc-20231231_def.xml</File>
    <File>abvc-20231231_lab.xml</File>
    <File>abvc-20231231_pre.xml</File>
    <File doctype="10-K/A" isDefinitelyFs="true" isOnlyDei="true" original="ea0201816-10ka1_abvcbio.htm">ea0201816-10ka1_abvcbio.htm</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="39">http://xbrl.sec.gov/dei/2023</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>20
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "ea0201816-10ka1_abvcbio.htm": {
   "nsprefix": "abvc",
   "nsuri": "http://metuboutique.com/20231231",
   "dts": {
    "schema": {
     "local": [
      "abvc-20231231.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",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd",
      "https://xbrl.sec.gov/dei/2023/dei-2023.xsd",
      "https://xbrl.sec.gov/sic/2023/sic-2023.xsd"
     ]
    },
    "definitionLink": {
     "local": [
      "abvc-20231231_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "abvc-20231231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "abvc-20231231_pre.xml"
     ]
    },
    "inline": {
     "local": [
      "ea0201816-10ka1_abvcbio.htm"
     ]
    }
   },
   "keyStandard": 39,
   "keyCustom": 0,
   "axisStandard": 0,
   "axisCustom": 0,
   "memberStandard": 0,
   "memberCustom": 0,
   "hidden": {
    "total": 3,
    "http://xbrl.sec.gov/dei/2023": 3
   },
   "contextCount": 3,
   "entityCount": 1,
   "segmentCount": 0,
   "elementCount": 42,
   "unitCount": 2,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2023": 39
   },
   "report": {
    "R1": {
     "role": "http://metuboutique.com/role/DocumentAndEntityInformation",
     "longName": "000 - Document - Document And Entity Information",
     "shortName": "Document And Entity Information",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "dei:EntityRegistrantName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0201816-10ka1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "dei:EntityRegistrantName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0201816-10ka1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AmendmentDescription",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amendment Description",
        "label": "Amendment Description",
        "documentation": "Description of changes contained within amended document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amendment Flag",
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AuditorFirmId": {
     "xbrltype": "nonemptySequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AuditorFirmId",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Auditor Firm ID",
        "label": "Auditor Firm ID",
        "documentation": "PCAOB issued Audit Firm Identifier"
       }
      }
     },
     "auth_ref": [
      "r4",
      "r5",
      "r6"
     ]
    },
    "dei_AuditorLocation": {
     "xbrltype": "internationalNameItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AuditorLocation",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Auditor Location",
        "label": "Auditor Location"
       }
      }
     },
     "auth_ref": [
      "r4",
      "r5",
      "r6"
     ]
    },
    "dei_AuditorName": {
     "xbrltype": "internationalNameItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AuditorName",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Auditor Name",
        "label": "Auditor Name"
       }
      }
     },
     "auth_ref": [
      "r4",
      "r5",
      "r6"
     ]
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CityAreaCode",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "City Area Code",
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current Fiscal Year End Date",
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DocumentAndEntityInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20231231",
     "localname": "DocumentAndEntityInformationAbstract",
     "auth_ref": []
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentAnnualReport",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Annual Report",
        "label": "Document Annual Report",
        "documentation": "Boolean flag that is true only for a form used as an annual report."
       }
      }
     },
     "auth_ref": [
      "r4",
      "r5",
      "r6"
     ]
    },
    "dei_DocumentFinStmtErrorCorrectionFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFinStmtErrorCorrectionFlag",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Financial Statement Error Correction [Flag]",
        "label": "Document Financial Statement Error Correction [Flag]",
        "documentation": "Indicates whether any of the financial statement period in the filing include a restatement due to error correction."
       }
      }
     },
     "auth_ref": [
      "r4",
      "r5",
      "r6",
      "r8"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Fiscal Period Focus",
        "label": "Document Fiscal Period Focus",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Fiscal Year Focus",
        "label": "Document Fiscal Year Focus",
        "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentInformationLineItems",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentInformationTable",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Period End Date",
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Transition Report",
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentType",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Type",
        "label": "Document Type",
        "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'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Documents Incorporated by Reference [Text Block]",
        "label": "Documents Incorporated by Reference [Text Block]",
        "documentation": "Documents incorporated by reference."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Address Line One",
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, City or Town",
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Country",
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Postal Zip Code",
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Central Index Key",
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Common Stock, Shares Outstanding",
        "label": "Entity Common Stock, Shares Outstanding",
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Current Reporting Status",
        "label": "Entity Current Reporting Status",
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Emerging Growth Company",
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity File Number",
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Filer Category",
        "label": "Entity Filer Category",
        "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."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Incorporation, State or Country Code",
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Interactive Data Current",
        "label": "Entity Interactive Data Current",
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityPublicFloat",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Public Float",
        "label": "Entity Public Float",
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Registrant Name",
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Shell Company",
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Small Business",
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Tax Identification Number",
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityVoluntaryFilers",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Voluntary Filers",
        "label": "Entity Voluntary Filers",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityWellKnownSeasonedIssuer",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Well-known Seasoned Issuer",
        "label": "Entity Well-known Seasoned Issuer",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "dei_IcfrAuditorAttestationFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "IcfrAuditorAttestationFlag",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "ICFR Auditor Attestation Flag",
        "label": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "auth_ref": [
      "r4",
      "r5",
      "r6"
     ]
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Local Phone Number",
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "Security12bTitle",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Title of 12(b) Security",
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security Exchange Name",
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "TradingSymbol",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trading Symbol",
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r7": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r8": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w"
  },
  "r9": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r10": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>21
<FILENAME>0001213900-24-022721-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-24-022721-xbrl.zip
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MTF(VL-(QF=4U5" .E+(P![_HN^2;_.;V0 __#%N>:EG^U0>WV7]02P,$%
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MU>NVW6;4".0?XE+!:(V_P?],% <2BO\ 4$L#!!0    ( #R5;E@WOPO%> <
M 'U'   5    86)V8RTR,#(S,3(S,5]P<F4N>&ULU5S94N,X%'WOK_!D7F:*
M"LX"!"CHKJQT(&QQ@$YW=4TYLI*XL:4@RUGX^I%L*\39@%A%T!/!48Z/SM%R
M?7WMDV]CU]&&D'@V1J>I[&XFI4$$L&6CWFGJSD@7C7*]GOKV5=.^G/R53FMG
M$$%B4FAIG8E6QN[  +;6(B;RNIBXVC_4_5=+:WU*!\>Z/AJ-=@%KXP&;0 _[
M!$"/']#2:08H(,L$<L!CK=7WM4N3:-D]+9<]SNX=YPK:7:NLY3*YO? G7TX<
M&SUV3 ]JC#?R3E,S9QIWB+.+24_/93)Y731,A2V/Q_Q K/TH'[3.'AT=Z<&W
MTZ:>O:PA@\WJ/RX;!NA#UTS;R*,F OP$GGWL!0<;&)@T4/)57MK*%OR_M&B6
MYH?2V5PZG]T=>U8JU$W33@AV8!-VM8#Y,9T,X&G*L]V!PPD%Q_H$=D]39F<(
M&$@NG\V%$']7,/!=B&@1655$;3JI(^Y=0#RE<=R[9GW: Q=2OX-]:C_YD'NG
M\P;Z6@S]:\!PP#QG38)C#48H1A6.*406M 19CIKDG$(7=EX'@]BI'&X*)N),
MCMF!SFEJ'5JQXU%B OJ:DOS(?V\""B5Y,SD+VE/<&;B6V9FWEROF,<F"(>1!
ML-O#0YW]7.=$^8> <<!V+:@>""B#)+,:UBET/=E$7X #LB'5V4%6)'':)@&"
M _L8&V&+LRYJH0],PO#2H&\[T\'9)=A]WXBA^#43,;$@"5=<?6;P?F!_WC+(
MUO1CQN>%OKQ['(6"-F'/YCHB>F6ZR0;Z4D!.[K/(O#!-A-3+I8@DSO -FI'O
M0D*@U0@%7$DN8$;9Y@Z#EK&!]G9OV.[.PP%CXG:PD\B4.-)V9O%[[9CK_<Q0
M3^;#IBMMB[63LK(&0--]Z1,[$.]Y9$ NJ0'OU;_L$]ZAFNT!TVE#DU2156%Q
M:R(O5H+&EM%/[,UJ52*?\LD7K,WV$G9MXF)D4 P>C3[KKW?M4QZP\\DL86=9
M"Z^*>V]1*O)Q;UL^WO@=QP8U!YM4@FVS:"JL?4LTB S9_^@%L,@X6YQWS3&3
MS: XDAIAP%SO(Q,./CP,F/*H0 \0>Q!>M,LP8Q90B4!YN121,X4M!,K1<LH8
M$=.I(PN.+^!$QEXSA_BYKA=?VUWFY8@,.I1@T*8.A4%+$PXPH3RV9_+YR=(5
M:X'56.'6:Q.Y=O3A"UY(ZQX[/I.-3&JVP_ D>#6/J-2D6I!#7)8FS@]L9D]
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MR<M==610EU8)P:2,V>F!E#L5;X!7);'P%J6$D=O(+@A^WDOV"EJE29.3@ C
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M/Q&\@%]JBQXW;(<:2C@2H.S(5B9O^+];S#9=2V$VDGY"K'D-BW*$6N%0[/A
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M#;L)OV4X=P"S#4T5WL>T G>$Q1N]O%>0)MVT78R$C> O5(3AGE^,P_WZ+<X
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M+!3$J7IN__TOO(CYK4V:KF7AEO0-PUJG_(IL3("IY3\=)]V:[5UC57F]1>;
M9CZ;2:EG,[D@S&4SSE3=L[P4O;(;[$BI=LR#9@=^>FU^DG> GRKSV.D/T$9@
M-^OC:;TE"OD_)BS&2WM[Q9S%-*BLU5M>JN1QZ9>I;BP=JAL?--T\35=*O:8K
MK6B??::6,O#7TH-QM@46*Z>>Q>1":;%MEA<C#-5E(\>O8" ?F&I+3%79 :9:
M;/#'M51C9&DZ\0[["@=V>FUVJJ:>G?@R^-(UT.,N[Z+T WN]/GO54L]>6#CL
M$ /;91ZKIY['ZO4537D>%:L?.&Q;P7PA]2RV<C3?"[SZ-]X=>.SU>2S].T8K
MJ[%PM90DKLNJ!SY[?3Y+_Y;1&G29/O:-_@./;8/'TK^-M+(NPUTD63BPV+98
M+/WQ^Y75V"3>*AT8;6N,EOXH/E;%.C#:SC-:^B/[:TP9XVQ6/[#9Z[-9^B/^
M7DCVP&8[S68[$?E?;=D\L-GVV2S]P?^5%\WX'N:!R5X_R7K?P_\>AXD'#ML:
MAZ4_^(\<5I['8@W#<*F>D'8=LAA/NBX?&&Q;#+8;4?^YJ?W+,=B!OUZ=O](?
M\1<7Y%/'BK#RIQ+27R?W=Y4.F1C;XK,="/M75K3WKQ3'Y+'8%"5CO/(9I?(O
M<T9)/IQ1.FB[N=IN!_:>5E%VW&:3%FFY%>HAI*3J1$[Z!?9U@B6KYI^J)7L+
M9OIW3TKS-T^>XT7AF4$OF7W>Z>A]@'$G=B?$:FJ!7$BIM("\$WL#J^UT'K*V
MMUPO([U; VO(TO8V!.1?4GO(Z0W)KZ@MY%\9U?3&P5^,:AB7])+W?E5DTQN!
M?KF\3MV%_6L"F]Z0+P+[K*V#<$FM_\I IC>:M9R/56P$T/(%U?.QDHO5[3ND
MZ8UMK>/PV*^ZE*8WR'582E<"-KUAKS5XJ[_TVIK>6->FD=V_^-93=QXDHIE)
MCG;%G]99WUEO%<6I6QNVPG*9U<RYF9*)7G6[*7[+<(;;O;2+7ISH'!:5*4@Y
MS31.7$-E%EXD 21UV!"S5R:4(5UW".V-0SKT$M(XUC+&@ ";Z:!C.H2.1CI(
M$H!7V$07,P@^(\NE\LMDN90.62XS/!/7S!X$F],$R;V!Y'7;OW<:MU]N6MW-
M2-\VI^FO._Z'&J@Z;%0HE#4C>QJ]RA$7# NX4K,8AG+LC-DGP?6.HDQ,BXCE
MG'H47O,XN1P\O!C<O^M1K,O@.GKMW6FV8V$/ VH3%=U*A;HVK#3.0+/A>[X2
M0>\]1FP8K[<$:8X-'PRHW@=+*H,-<17M/<!;MIAKP%N\0>HZ ]."=3&Z?)7"
MY6N[8&[>5@I5GF+J.AW9H!R"GX)MPL6F/3R-2]O[K+1.XZ1Q]K5)SC3S>D"M
M(3W&^R_G>27/'UZRIS%OI[,B/.MJRM):;Z8\&Y\\X]),N?+;S%+52UBJUC:L
MHETD7QR'#F%%<C3])4AL^.JO=(]NWJW%N6M+,Q1M!&;US)?S+G-;?AY/\/V&
MY_X$2[\V&U\RIH+[/# ?@FFGCEMV8(CS;G>.,/3,E\D,O<$;] )S12I-&:QI
M-9B>:1E-3!\TBWJ,&8'UTV.Z^8#Q(VRI#^NX^0!& AF!]6,:-AHXOF'D=Q:Q
ML/#R0\W@YI)"T;C@0\!/X2W\5*4.?  SPDN^F7JR54JFVF!:*J_J*?T7=BZO
M]PYL=%Q@5-1Q+>;Y+4^:'4_<U?WLF93$W^8X4^N<W:WFZ,^?V6*[?)79BK77
MF.TYR.3T9->=;[SL9_,#)2M%_;=E.<PQ,7?%A'PI4NN;0MRY7HE3-^XXI)C_
MUSAY;Q08X9?K4__L"#&2FL4]FJ?]X[=DNF'OT<TY'%O3&BO8Z0>ML;2+EF)I
M.:SP"T6UY=XQ@Y&/&GA=6Q%6JEGP8."=G9G44O&7<W 2%<>T[(-D/CFH%V%X
MD,H42^5W9N0_V)J!ZM;=@E@&TG<0OB<']3*H#M*78NE#./,?7(U\UJAYD+XT
M2]_+H#I(7XJE[]8&,R;_&8/XV[)* P$,8@63OP\B^>2@7HS?02I3+)7=@:L?
M1')'1?)EX!WD,<7RV#$M;:B1+OU!AZ:S32OU()$O&-1+X3O(9(IE\M9VP?+I
M#JAA'-;)793*EP-XD,L4RV434\KR']E!*G=2*E\*WT$F4RR3WTU[H!EFSR57
M*M4L>A#*W1+*%^-WD,H42V5SP/+?F$8^V-O<=3P(Y(M6R1 Z<A#&?1#&[RY&
MT4GNPL)D-?L(I-/=JO5ZD,*GE\5$S+8ND&L]<;3PJ/\KG=S>T3&4%W2?5%MA
MK4-ZXCJ5&U=G^6C5@F!@L:8U8[9I_"Q>BR;R=E1$(N4F>&L)M28"E/CH9JLJ
MS QR)1Q?7,YB'B]%YJUJ]DBGH$(,$^NDO-,>3P:,PM1/"<GPWS1594;P&SS5
M<8<P+(4H,'X8V WKO\\J0I88=(CM,>TD+!MYH=.[+-'4]UGM\3XO5F4Q>^I8
M+GM7C#6U5./GIN+RMC4;%.4U/&VJ%_"9'>M(RIY>?%^EFY;A:,ZX"1U95&\;
M*GO\Q,:Q+N3LJ2 ((OXDRC-=9?@G(?&\GL-"/O;I.UTS?IS8RH -*71/'OGO
M PM'0GOW2AXK](GPI_!HJUG_:V<\@N'9VG"DLVSQE'<1:3/HQ#9=B_?QV+-T
M[<2?)!\[3)*/!I2M]R7C\SSE'X4?:GBB3^MK#!8F'"%T.G"<T4FQ^/#P4+"9
M4K@S[XO-]J<X":9?QIYX5\6IOB+]CSB 4_W;#K4</#=UBE3("R+\"1J9?$?\
MYB-S42<OB5)>%B<]>]]$1Q/VC%C%*)5(.#'K=\@%_7^_??Y:_K___5,9N8_?
MC7)=_:=Z?_=];'PY=Q]^KUKUZB?I[R^W8UNOWBO_"/I'I^ATV<=_JO*/1U&Y
M=(3_7%Q(W4_%^\>SYG?A7NU:O3=7RMF5H/Q3/+_^P_E9^W;[YO[#[V-G-"ZS
MG[KZ<ZC_??_]L_VFW_\D#+Y^=(WBI4G5_]Q<53Y__>-;9V3]81CEJM+7E5'M
MK,6<^V^-'^6/'[JM\L?.X[>'YIVDG/U3?2,+W<_?+7:FM<]OSX=";\CN![+2
M^.GVAU_^_/GE1\4VK2H[_^-C43=O_F##1[EDU)RQHO7NS^B;2Z7S?5#1+^PW
MZMDGM7W>:HJ73'OS]]V;AYYU]I_O?YM&6;OM7I2MQHWSS]W-I_\CS>X-J$"2
M?I[3#. LP_$YKI*7A;!Q_YL5F$?*AMRZ(S0HY064H=5HX!J:1P 7=%B\_R&C
MMFNQ4\TV2Y)8/?G2/0\:";[RQ:TX:6NF77M 0=W-:=K7%_R1F;:GVBW&%6<Q
ML@R&JZ;_=\]4QVB=#IRA?OK_ 5!+ P04    "  \E6Y8!X.5:)$D   SU0
M'0   &5A,#(P,3@Q-C Q97@Q.2TQ7V%B=F-B:6\N:'1M[3UK<]NVEM\UH_^
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M<#L%K!Y+%@>6=!;Y1Y$@=EPH1H:]E^Z7%^4U'WV&NTC&2G1!UL#7>S\^>P[
MAG=-%3P=D<1MMTHR"1\(N5#(K((W]BQ551E6$]V$O&J!E]'U3](8ET)N(J9I
MIA"]X26[_W+G MF"M$&$9"8R8[:"1#&,@6LLD\8!UF=J#+R%R*\&O*?N:0>
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MA6/1ORI_>2CGH+IW1X@'#UU-.F*;#\#1;E5X.C*J.F7>1F,J"*SY5>HSYR(
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M\^#'7QB^-F)6 \9?!_BU39.^/="_P^8BR(1PUBI)H#[UIWT'D( +L8F=9DW
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MZ'K&2@NYBWB,C$-B3%JFM$9T)[FVJ+69\Y+N;DGK9:H&F'"3/6RSA*&OE:D
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MFB])9@A\02#&Q%QJ@W2LX! 8+L>(8QL6O486!>NQ2$QXDCNO30 3482404X
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M_:Q%W)NA<?I$DU[*C&XL1<3.*Q9?%OJ1M3HTP]95<76%B@=-MK_'[G_/*SS
M\1Y]#%E\'4D?4?X#4$L#!!0    ( #R5;E@$\_M,4 0  -@0   =    96$P
M,C Q.#$V,#%E>#,R+3%?86)V8V)I;RYH=&WMF-UOXC@0P-^1^!]&2%=1B:]
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MG;HVXS5S]TU'S\Q9W3PZ#Y4E-,)[H=XY/91YUB)B#3;G&4E@15,A=8G(#D5
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MRV8>AT/!(QA$[9:BOPG*ACR]XT?# 5^R<EF-K[K#*^J\V<"CTV13P"XD*%Y
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M#)\)(YA#>4DJM;AHA-@J$3*<9(D6]1UV+J1)OS ]]\B"EM\<([V][O1'F-#
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M     &%B=F,M,C R,S$R,S$N>'-D4$L! A0#%     @ /)5N6/L8I'R\!P
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M8G9C8FEO+FAT;5!+ 0(4 Q0    ( #R5;EC6."5D8@<  %4I   =
M      "  7AM  !E83 R,#$X,38P,65X,S$M,5]A8G9C8FEO+FAT;5!+ 0(4
M Q0    ( #R5;EANBELD70<  $LI   =              "  15U  !E83 R
M,#$X,38P,65X,S$M,E]A8G9C8FEO+FAT;5!+ 0(4 Q0    ( #R5;E@$\_M,
M4 0  -@0   =              "  :U\  !E83 R,#$X,38P,65X,S(M,5]A
M8G9C8FEO+FAT;5!+ 0(4 Q0    ( #R5;EBI[?8/6 0  $@1   =
M      "  3B!  !E83 R,#$X,38P,65X,S(M,E]A8G9C8FEO+FAT;5!+ 0(4
M Q0    ( #R5;EB-F[GO\ \  ,11   ;              "  <N%  !E83 R
M,#$X,38P,65X.3=?86)V8V)I;RYH=&U02P4&      L "P 1 P  ])4

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>ea0201816-10ka1_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:dei="http://xbrl.sec.gov/dei/2023"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="abvc-20231231.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2024-03-12</instant>
        </period>
    </context>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <dei:DocumentType contextRef="c0" id="ixv-1706">10-K/A</dei:DocumentType>
    <dei:DocumentAnnualReport contextRef="c0" id="ixv-1707">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="c0" id="ixv-1708">2023-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="c0" id="ixv-1709">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="c0" id="ixv-1710">2023</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="c0" id="ixv-1711">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="c0" id="ixv-1712">001-40700</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="c0" id="ixv-54">ABVC BioPharma, Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="c0" id="ixv-64">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="c0" id="ixv-68">26-0014658</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="c0" id="ixv-82">44370 Old Warm Springs Blvd.</dei:EntityAddressAddressLine1>
    <dei:EntityAddressCityOrTown contextRef="c0" id="ixv-1713">Fremont</dei:EntityAddressCityOrTown>
    <dei:EntityAddressCountry contextRef="c0" id="ixv-1714">CA</dei:EntityAddressCountry>
    <dei:EntityAddressPostalZipCode contextRef="c0" id="ixv-1715">94538</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="c0" id="ixv-1716">(510)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c0" id="ixv-1717">-668-0881</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="c0" id="ixv-112">Common Stock, par value $0.001 per share</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="c0" id="ixv-116">ABVC</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="c0" id="ixv-1718">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityWellKnownSeasonedIssuer contextRef="c0" id="ixv-1719">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="c0" id="ixv-1720">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="c0" id="ixv-1721">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="c0" id="ixv-1722">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="c0" id="ixv-162">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="c0" id="ixv-169">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="c0" id="ixv-178">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="c0" id="ixv-1723">false</dei:IcfrAuditorAttestationFlag>
    <dei:DocumentFinStmtErrorCorrectionFlag contextRef="c0" id="ixv-1724">false</dei:DocumentFinStmtErrorCorrectionFlag>
    <dei:EntityShellCompany contextRef="c0" id="ixv-1725">false</dei:EntityShellCompany>
    <dei:EntityPublicFloat contextRef="c1" decimals="-5" id="ixv-1726" unitRef="usd">5200000</dei:EntityPublicFloat>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="c2"
      decimals="INF"
      id="ixv-1727"
      unitRef="shares">10560421</dei:EntityCommonStockSharesOutstanding>
    <dei:DocumentsIncorporatedByReferenceTextBlock contextRef="c0" id="ixv-1728">None</dei:DocumentsIncorporatedByReferenceTextBlock>
    <dei:AuditorName contextRef="c0" id="ixv-234">WWC, P.C.</dei:AuditorName>
    <dei:AuditorLocation contextRef="c0" id="ixv-239">San Mateo, California</dei:AuditorLocation>
    <dei:AuditorFirmId contextRef="c0" id="ixv-244">1171</dei:AuditorFirmId>
    <dei:AmendmentDescription contextRef="c0" id="ixv-272">ABVC BioPharma, Inc. (the &#x201c;Company&#x201d;) is
filing this Amendment No. 1 to Annual Report on Form 10-K (the &#x201c;Amended 10-K&#x201d;) to amend its Annual Report on Form 10-K for
the fiscal year ended December 31, 2023, filed with the Securities and Exchange Commission (&#x201c;SEC&#x201d;) on March 13, 2024 (the
&#x201c;Original 10-K&#x201d;). The sole purpose of this Amended 10-K is to file Exhibit 19.1 and Exhibit 97.&#160;Accordingly, this
Amended 10-K consists solely of the cover page, this explanatory note, the exhibit index and the exhibits filed herewith.The Company has made no attempt in this Amended
10-K to modify or update the disclosures presented in the Original 10-K other than as noted in the previous paragraph. Except as noted
above, this Amended 10-K does not reflect events occurring after the filing of the Original 10-K. Accordingly, this Amended 10-K should
be read in conjunction with the Original 10-K, and the Company&#x2019;s other filings with the SEC subsequent to the filing of the Original
10-K, including any amendments thereto.</dei:AmendmentDescription>
    <dei:AmendmentFlag contextRef="c0" id="ixv-1731">true</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="c0" id="ixv-1732">FY</dei:DocumentFiscalPeriodFocus>
    <dei:EntityCentralIndexKey contextRef="c0" id="ixv-1733">0001173313</dei:EntityCentralIndexKey>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
